Rev. & Tax. Code, § 6009.2 · Chapter 1. General Provisions and Definitions
Rev. & Tax. Code, § 6009.2
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Notwithstanding Sections 6008, 6009, and 6009.1, “storage” and “use” each shall include a purchase by a convicted purchaser of tangible personal property with a counterfeit mark, a counterfeit label, or an illicit label on that property, or in connection with that purchase, regardless of whether the purchase is for resale in the regular course of business.
(b) “Convicted purchaser” means a person convicted of a counterfeiting offense, including, but not limited to, a violation under Section 350 or 653w of the Penal Code or Section 2318, 2319, or 2320 of Title 18 of the United States Code on or after the date of purchase.
(c) For purposes of this section, Chapter 5 (commencing with Section 17200) of Part 2 of Division 7 of, and Article 1 (commencing with Section 17500) of Chapter 1 of Part 3 of Division 7 of, the Business and Professions Code, and Title 1.5 (commencing with Section 1750) of Part 4 of Division 3 of the Civil Code shall not apply to any person other than a convicted seller.
(d) “Counterfeit mark” has the same meaning as that term is defined in Section 2320 of Title 18 of the United States Code.
(e) “Counterfeit label” has the same meaning as that term is defined in Section 2318 of Title 18 of the United States Code.
(f) “Illicit label” has the same meaning as that term is defined in Section 2318 of Title 18 of the United States Code.
(g) Notwithstanding Article 2 (commencing with Section 6481) of Chapter 5, any notice of deficiency determination to a convicted purchaser shall be mailed within one year after the last day of the calendar month following the date of conviction.
Notes and commentary — not statutory text
History
Amended by Stats. 2015, Ch. 427, Sec. 3. (AB 160) Effective January 1, 2016.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6009.2.
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- sha256 666f2ed67eb02f3ba3df67438aae045e4ab10244d352c2930b3bf51dee5e3ee1
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Business and Professions Code
- Bus. & Prof. Code, div. 7, pt. 2, ch. 5EnforcementPrinted as Chapter 5 (commencing with Section 17200) of Part 2 of Division 7 … of the Business and Professions Code
- Bus. & Prof. Code, div. 7, pt. 3, ch. 1, art. 1False Advertising in GeneralPrinted as Article 1 (commencing with Section 17500) of Chapter 1 of Part 3 of Division 7 … of the Business and Professions Code
Penal Code
Revenue and Taxation Code
- Rev. & Tax. Code, § 6008Printed as Sections 6008, 6009, and 6009.1
- Rev. & Tax. Code, § 6009Printed as Sections 6008, 6009, and 6009.1
- Rev. & Tax. Code, § 6009.1Printed as Sections 6008, 6009, and 6009.1
- Rev. & Tax. Code, div. 2, pt. 1, ch. 5, art. 2Deficiency DeterminationsPrinted as Article 2 (commencing with Section 6481) of Chapter 5
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